APPROVED CHAPTER
JUNE 30, 2023 360
BY GOVERNOR PUBLIC LAW
STATE OF MAINE
_____
IN THE YEAR OF OUR LORD
TWO THOUSAND TWENTY-THREE
_____
H.P. 181 - L.D. 283
An Act to Make Technical Changes to the Maine Tax Laws
Be it enacted by the People of the State of Maine as follows:
PART A
Sec. A-1. 36 MRSA §191, sub-§2, ¶C, as amended by PL 2017, c. 170, Pt. A, §1,
is further amended to read:
C. The inspection by the Attorney General of information filed by any taxpayer who
has requested review of any tax under this Title or against whom an action or
proceeding for collection of tax has been instituted; or the production in court or to the
board or the State Board of Property Tax Review as established by Title 5, section
12004-B, subsection 6 on behalf of the State Tax Assessor, or any other party to an
action or proceeding under this Title, of so much and no more of the information as is
pertinent to the action or proceeding;
Sec. A-2. 36 MRSA §191, sub-§2, ¶XX, as amended by PL 2015, c. 300, Pt. A,
§6 and c. 344, §6, is further amended to read:
XX. The disclosure of information by the assessor to the board or the State Board of
Property Tax Review as established by Title 5, section 12004-B, subsection 6, except
that such disclosure is limited to information that is pertinent to an appeal or other
action or proceeding before the board or the State Board of Property Tax Review;
Sec. A-3. 36 MRSA §191, sub-§2, ¶YY, as amended by PL 2015, c. 490, §2 and
c. 494, Pt. A, §41, is further amended to read:
YY. The inspection and disclosure of information by the board, or by the State Board
of Property Tax Review as established by Title 5, section 12004-B, subsection 6, to the
extent necessary to conduct appeals procedures pursuant to this Title and issue a
decision on an appeal to the parties. The board and the State Board of Property Tax
Review may make available to the public redacted decisions that do not disclose the
identity of a taxpayer or any information made confidential by state or federal statute;
Sec. A-4. 36 MRSA §208-A, sub-§2, ¶C, as amended by PL 2015, c. 236, §1, is
further amended to read:
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 C. The municipality's equalized full value tax rate of residential property following
adjusted for the sudden and severe disruption in municipal valuation exceeds the most
recent state statewide average of residential property for which data is available.
Sec. A-5. 36 MRSA §331, as enacted by PL 1985, c. 764, §10, is amended to read:
§331. Assessment manual
The State Tax Assessor shall maintain and periodically update a State state assessment
manual by rule, in accordance with the Maine Administrative Procedure Act, Title 5,
chapter 375, which shall identify that identifies accepted and preferred methods of
assessing property.
Any municipality performing or contracting for the performance of a revaluation after
January 1, 1987, shall use or require the use of the State state assessment manual or another
professionally accepted manual or procedure.
Sec. A-6. 36 MRSA §652, sub-§1, ¶G, as amended by PL 2007, c. 627, §20, is
further amended to read:
G. Houses of religious worship, including vestries, and the pews and furniture within
them; tombs and rights of burial; and property owned and used by a religious society
as a parsonage up to the just value of $20,000, and personal property not exceeding
$6,000 in just value are exempt from taxation, except that any portion of a parsonage
that is rented is subject to taxation. For purposes of this paragraph, "parsonage" means
the principal residence provided by a religious society for its cleric whether or not the
principal residence is located within the same municipality as the house of religious
worship where the cleric regularly conducts religious services.
Sec. A-7. 36 MRSA §653, sub-§1, ¶E, as amended by PL 2017, c. 170, Pt. B, §6,
is further amended to read:
E. The word "veteran" as used in this subsection means any person, male or female,
an individual who was on active duty in the Armed Forces of the United States and
who, if discharged, retired or separated from the Armed Forces, was discharged, retired
or separated under other than dishonorable conditions.
Sec. A-8. 36 MRSA §653, sub-§1, ¶J, as amended by PL 1989, c. 501, Pt. Z, is
further amended to read:
J. No person may be An individual is not entitled to property tax exemption under
more than one paragraph of this subsection.
Sec. A-9. 36 MRSA §653, sub-§2, ¶B, as enacted by PL 2007, c. 418, §1, is
amended to read:
B. "Qualifying shareholder" means a person an individual who is a shareholder in a
cooperative housing corporation who would qualify for an exemption under subsection
1 if the person individual were the owner of the property.
Sec. A-10. 36 MRSA §4641-C, sub-§15, as amended by PL 1993, c. 647, §2 and
c. 718, Pt. B, §10, is further amended to read:
15. Deeds to a; trustee, nominee or straw party. Any deeds:
A. To a trustee, nominee or straw party for the grantor as beneficial owner;
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 B. For To a trustee, nominee or straw party for the beneficial ownership of a person
other than the grantor when, if that person were the grantee, no a tax would not be
imposed upon the conveyance pursuant to this chapter; or
C. From a trustee, nominee or straw party to the beneficial owner;
Sec. A-11. 36 MRSA §6251, sub-§1, ¶B, as amended by PL 2021, c. 483, Pt. AA,
§6, is further amended to read:
B. The taxpayer, if the sole owner of the property, has income, as defined in section
5219‑KK, subsection 1, paragraph D, of less than $40,000 for the calendar year
immediately preceding the calendar year in which the claim is filed. In the case of
property that is owned by more than one owner, all owners together have income, as
defined in section 5219-KK, subsection 1, paragraph D, of less than $40,000 for the
calendar year immediately preceding the calendar year in which the claim is filed;
Sec. A-12. 36 MRSA §6251, sub-§1, ¶C, as enacted by PL 2021, c. 483, Pt. AA,
§6, is amended to read:
C. The taxpayer, if an individual the sole owner of the property, has liquid assets of
less than $50,000. or, in In the case of 2 or more individuals filing a claim jointly
property that is owned by more than one owner, all the individuals owners together
have liquid assets of less than $75,000; and
Sec. A-13. 36 MRSA §6271, sub-§1, ¶C, as enacted by PL 2009, c. 489, §5, is
amended to read:
C. "Household income" has the meaning set out in section 6201, subsection 7 means
all income received by all persons of a household in a calendar year while members of
the household. For the purposes of this paragraph, “household” means a claimant and
spouse and all other individuals for whom the claimant under this chapter is entitled to
claim a credit as a dependent or qualifying child under section 5219-SS for the year for
which relief is requested.
PART B
Sec. B-1. 36 MRSA §151, sub-§1, as repealed and replaced by PL 2011, c. 694,
§3, is amended to read:
1. Petition for reconsideration. A person who is subject to an assessment by the
State Tax Assessor or entitled by law to receive notice of a determination of the assessor
and who is aggrieved as a result of that action may request in writing, within 60 days after
receipt of notice of the assessment or the determination, reconsideration by the assessor of
the assessment or the determination. If a person receives notice of an assessment or a
determination and does not file a petition for reconsideration within the specified time
period, a review is not available in Superior Court or before the board regardless of whether
the taxpayer subsequently makes payment and requests a refund.
Sec. B-2. 36 MRSA §5122, sub-§1, ¶X, as amended by PL 2017, c. 474, Pt. C,
§1, is repealed.
Sec. B-3. 36 MRSA §5122, sub-§1, ¶BB, as enacted by PL 2009, c. 213, Pt.
BBBB, §4 and affected by §17, is repealed.
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 Sec. B-4. 36 MRSA §5122, sub-§1, ¶CC, as amended by PL 2011, c. 90, Pt. H,
§1 and affected by §8, is repealed.
Sec. B-5. 36 MRSA §5122, sub-§2, ¶G, as amended by PL 1999, c. 521, Pt. C, §3
and affected by §9, is repealed.
Sec. B-6. 36 MRSA §5122, sub-§2, ¶DD, as corrected by RR 2009, c. 2, §110, is
repealed.
Sec. B-7. 36 MRSA §5122, sub-§2, ¶GG, as amended by PL 2011, c. 380, Pt. O,
§6, is repealed.
Sec. B-8. 36 MRSA §5200-A, sub-§1, ¶S, as amended by PL 2017, c. 474, Pt. C,
§5, is repealed.
Sec. B-9. 36 MRSA §5200-A, sub-§1, ¶W, as amended by PL 2011, c. 380, Pt.
O, §11, is repealed.
Sec. B-10. 36 MRSA §5200-A, sub-§2, ¶U, as amended by PL 2011, c. 644, §23,
is repealed.
Sec. B-11. 36 MRSA §5219-K, sub-§3, as amended by PL 2007, c. 627, §92, is
further amended to read:
3. Limitation on credit allowed. The credit allowed under this section is limited to
100% of a corporation's first $25,000 of tax due, as determined before the allowance of any
credits, plus 75% of the corporation's tax due, as determined in excess of $25,000. The
assessor shall may adopt rules similar to those authorized under the Code, Section
38(c)(5)(B) for purposes of apportioning the $25,000 among members of a controlled group
38(c)(6)(B).
Sec. B-12. 36 MRSA §5219-K, sub-§6, as enacted by PL 1995, c. 368, Pt. GGG,
§7, is amended to read:
6. Additional rules. The State Tax Assessor shall may adopt such rules as are
necessary to implement this section.
Sec. B-13. 36 MRSA §5219-KK, sub-§1, ¶A-1, as amended by PL 2021, c. 483,
Pt. AA, §1, is further amended to read:
A-1. For tax years beginning on or after January 1, 2018, "benefit base" means property
taxes paid by a resident individual or the bureau pursuant to chapter 908 on behalf of
the resident individual during the tax year on the resident individual's homestead in this
State or rent constituting property taxes paid by the resident individual or the bureau
pursuant to chapter 908 on behalf of a resident individual during the tax year on a
homestead in the State not exceeding the following amounts:
(1) For persons filing as single individuals, $2,050;
(2) For persons filing as heads of households that can claim the federal child tax
credit pursuant to the Code, Section 24 for no more than one qualifying child or
dependent or for persons filing joint returns, $2,650; and
(3) For persons filing as heads of households that can claim the federal child tax
credit pursuant to the Code, Section 24 for more than one qualifying child or
dependent or for persons filing joint returns that can claim the federal child tax
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 credit pursuant to the Code, Section 24 for at least one qualifying child or
dependent, $3,250.
Sec. B-14. 36 MRSA §5219-KK, sub-§2-E, as enacted by PL 2021, c. 703, §1, is
amended to read:
2-E. Permanently and totally disabled veterans; additional credit. For tax years
beginning on or after January 1, 2023, in addition to the credit under subsection 2‑D, a
resident individual who is a veteran who is 100% permanently and totally disabled is
allowed an additional credit against the taxes imposed under this Part in an amount equal
to the amount calculated under subsection 2‑D. The combined credit under subsection 2‑D
and this subsection may not exceed the property taxes paid by the resident individual or the
bureau pursuant to chapter 908 on behalf of the resident individual during the tax year on
the resident individual's homestead in this State and rent constituting property taxes paid
by the resident individual during the tax year on a homestead in the State, combined. In
the case of married individuals filing a joint return, only one spouse is required to be a
veteran who is 100% permanently and totally disabled to qualify for the additional credit
allowed under this subsection. For the purposes of this subsection, "100% permanently
and totally disabled" means having a rating by the United States Department of Veterans
Affairs at 100% for one or more service-connected disabilities that are rated permanent and
"veteran" has the same meaning as in section 653, subsection 1, paragraph E.
Sec. B-15. 36 MRSA §5228, sub-§1, ¶B-1 is enacted to read:
B-1. "Farmer or person who fishes commercially" means an individual who meets the
criteria of Section 6654(i)(2) of the Code.
Sec. B-16. 36 MRSA §5228, sub-§4, as amended by PL 2001, c. 583, §18, is
further amended to read:
4. Due dates for estimated tax installments. For individuals, trusts and estates, an
installment payment is due the 15th day of the 4th, 6th, 9th and 13th month following the
beginning of their fiscal the individual's, trust's or estate's taxable year, except that in the
case of farmers and fishermen persons who fish commercially, a single installment payment
is due on January the 15th day of the 13th month following the beginning of the
individual's, trust's or estate's taxable year. For corporations and financial institutions, an
installment payment is due on the 15th day of the 4th, 6th, 9th and 12th month following
the beginning of their fiscal the corporation's or financial institution's taxable year.
Sec. B-17. 36 MRSA §5228, sub-§5, ¶B, as amended by PL 1991, c. 9, Pt. DD,
§2 and affected by §4, is further amended to read:
B. The taxpayer is a farmer or fisherman a person who fishes commercially in which
case a single installment is required; or
Sec. B-18. 36 MRSA §5228, sub-§10, as enacted by PL 1985, c. 691, §§35 and
48, is amended to read:
10. Farmer or fisherman person who fishes commercially; underpayment. If an
individual is a farmer or fisherman a person who fishes commercially for any taxable year,
then no a penalty may not be imposed with respect to any underpayment of the required
installment of estimated tax, if on or before March 1st the first day of the 3rd month
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following the close of the individual's taxable year, that individual files a return for the
taxable year and pays in full his the tax liability for the taxable year of the return.
PART C
Sec. C-1. 23 MRSA §4210-B, sub-§7-A, as amended by PL 2021, c. 630, Pt. D,
§1, is further amended to read:
7-A. Sales tax revenue. On July 1st of each year, the State Controller shall transfer
to the Multimodal Transportation Fund an amount, as certified by the State Tax Assessor,
that is equivalent to 100% of the revenue from the tax imposed on the value of rental of a
pickup truck or van with a gross weight of less than 26,000 pounds rented from a person
primarily engaged in the business of renting automobiles and the value of rental for a period
of less than one year of an automobile pursuant to Title 36, section 1811 for the first 6
months of the prior fiscal year after the reduction for the transfer to the Local Government
Fund as described by Title 30‑A, section 5681, subsection 5 and the transfer to the ATV
Recreational Management Fund pursuant to Title 36, section 1820. On October 1st of each
year, the State Controller shall transfer to the Multimodal Transportation Fund an amount,
as certified by the State Tax Assessor, that is equivalent to 100% of the revenue from the
tax imposed on the value of rental of a pickup truck or van with a gross weight of less than
26,000 pounds rented from a person primarily engaged in the business of renting
automobiles and the value of rental for a period of less than one year of an automobile
pursuant to Title 36, section 1811 for the last 6 months of the prior fiscal year after the
reduction for the transfer to the Local Government Fund as described by Title 30‑A, section
5681, subsection 5 and the transfer to the ATV Recreational Management Fund pursuant
to Title 36, section 1820. The tax amount must be based on actual sales for that fiscal year
and may not consider any accruals that may be required by law.
Sec. C-2. 36 MRSA §191, sub-§2, ¶H, as repealed and replaced by PL 1981, c.
698, §176, is amended to read:
H. The disclosure by the State Tax Assessor of the fact that a person is or is not
registered under this Title or disclosure of both the fact that a registration under this
Title has been revoked and the reasons for revocation. The exemption under this
paragraph is limited to the disclosure of information applicable to the previous 6 years;
Sec. C-3. 36 MRSA §191, sub-§2, ¶EE, as amended by PL 2019, c. 401, Pt. B,
§1, is further amended to read:
EE. The disclosure by the State Tax Assessor of the fact that a person has or has not
been issued a certificate of exemption pursuant to section 1760, 2013 or 2557, or a
resale certificate pursuant to section 1754‑B, subsection 2‑B or 2‑C. The exemption
under this paragraph is limited to the disclosure of information applicable to the
previous 6 years;
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Statutes affected:
Bill Text LD 283, HP 181: 36.191, 36.208, 36.331, 36.652, 36.653, 36.4641, 36.6251, 36.6271, 36.151, 36.5122, 36.5200, 36.5219, 23.4210
Bill Text ACTPUB , Chapter 360: 36.191, 36.208, 36.331, 36.652, 36.653, 36.4641, 36.6251, 36.6271, 36.151, 36.5122, 36.5200, 36.5219, 36.5228, 23.4210